Brazil Corporate Income Tax
Detailed corporate income tax rates and rules for Brazil in 2026.
Brazil's corporate taxation is complex, consisting of multiple taxes. The base corporate income tax (IRPJ) rate is 15%, with an additional surtax of 10% on profits exceeding BRL 240,000 annually. The Social Contribution on Net Profit (CSLL) adds 9% (20% for financial institutions). Combined, the effective corporate tax rate is approximately 34%. Brazil also has a simplified tax regime called Simples Nacional for small businesses with annual gross revenue up to BRL 4.8 million, which combines multiple federal, state, and municipal taxes into a single payment at graduated rates from 4% to 33%. A major tax reform (EC 132/2023) is in progress to unify indirect taxes into a dual VAT system (IBS and CBS).
Standard Rate
34%
How Brazil Corporate Tax compares
Brazil’s corporate tax rate of 34% is the 11th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
